• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• 시큐리티연구
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• 제8호
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• pp.65-83
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• 2004

In modern society, the enterprises or the public organization have devised consistent means and methods with keen competition in high intelligence, high specialization and high competition for surviving in the struggle for existence. In the rapidly changing modern society like that, guard services are not free any more in the simple business. It will be survived only with consistent self-development and various abilities. Recently, it is on a trend that the enterprise including venture business requires the man of ability having many-sided thought, knowledge and capacity. That is, the era of a man with multi-function has come. The guards engaged in their present posts have to make efforts self-development consistently. And they have to work for self-development with theoretical knowledge acquirement about the expert knowledge escaping from simple function and business. The constitution including universities that train the guard should not adjust to the demand of quantitative manpower required in the enterprise organization with the training of the guard with simple functions only. It needs settlement as a curriculum with technology like ideology and knowledge breaking from short curriculum centered on function only in order to come to stay the recognition about guard services as expert services that the industrial society requires. The education centered on simple function should be replaced in the use of a high school, private academy and special guard institution. In addition, it requires a quality as the auxiliary, division, decision-making and spokesman according to the business role. Also, it requires the martial arts capacity, the communicative capacity, the sports or reports capacity, the guard driving capacity, the policy and assistant capacity and the information and analysis capacity, etc in individual. Lastly, it need each guard's change of cognition most of all. As part of the guard's adaptive plan according to the social change, it was enumerated like the mentioned above. It is important for the guard to prepare for the change of era and to build up quality and capacity before anything else.

• 기록학연구
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• 제9호
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• pp.41-73
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• 2004

This article provides the base in relation to the classification system of public records of Japan and Tiwan which the original order of the classification system of public records of Government-General of Chosun is reconstructed and the efficient classification system is prepared. The classification system of public records at the period of Meiji(明治) in Japan was classified two forms, one is function-based classification, the other is organization-based classification. Each ministry(省) was fundamentally based In function-based classification and organization-based classification, adopted them in changed forms as its condition and situation had been changed. Government-General of Tiwan adopted Japan's archival management system and put its classification system and life schedule In operation. The classification system of Government-General of Tiwan adopted function-based classification of the ministry of foreign affairs in Japan, changed its forms as the organization and business activity were transformed. As a result of arrangement and analysis of examples for the classification of public records of Government-General of Chosun from 1910' to the middle area of 1930', the classification of public records of Government-General of Chosun was constructed on level order; 'organization of ministry(部) or department(局)--business activity of ministry or department--low function of business activity of ministry or department'. But this classification system had two sides, flexible and unstable in that the classification system had exeptional parts and the breadth of items was changed greatly. The classification system of Government-General of Chosun, which had adopted organization-based classification of the ministry of home affairs in Japan, result in expanding the breadth of items and causing great change of items for the organization and business activity were vast and its change was very great.

• 대한수학회보
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• 제47권6호
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• pp.1213-1224
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• 2010

Using Ahlfors' covering surface method, some properties on the strong Borel direction of algebroid function of finite order are obtained. The main object of this paper is to prove existence theorem of a strong Borel direction and the existence of filling discs in such direction which briefly extends some results of meromorphic function.

• 한국전자거래학회지
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• 제14권1호
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• pp.93-120
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• 2009

인터넷 비즈니스의 특징적인 장점 중의 하나는 콘텐츠를 실시간으로 서비스 할 수 있다는점이다. 현재 여러 가지 콘텐츠 서비스가 인터넷상에 등장하고 있지만 비즈니스 모델 측면에서는 아직 확정되지 않은 부분이 많고 특히 콘텐츠의 서비스와 관련해서는 실제적으로 콘텐츠 서비스를 통한 직접적인 수익보다는 광고를 통한 수익이 주가 되고 있어 콘텐츠만을 통한 수익의 창출은 쉽지 않은 것으로 알려져 있다. 상품 제조 원가에 근거해서 가격을 산출하거나 희소성에 의해서 가격이 결정되는 전통적인 제조업의 가격산정 패러다임을 인터넷 콘텐츠의 서비스에 적용하는 데는 문제점이 많아 현재로서는 인터넷 콘텐츠 서비스 가격의 산정 근거를 확보하는 데는 어려움이 많다. 따라서 콘텐츠 가격 산정에 관해서는 소비자의 선호도를 중심으로 분석하는 연구들이 진행되고 있으며 본 연구에서도 이러한 맥락에서 콘텐츠 가격산정의 근거로서 콘텐츠의 속성에 대한 소비자의 선호도를 분석하여 인터넷 콘텐츠의 가격반응함수들을 선호도에 맞추어서 도출하여 보았다. 일차적으로 인터넷 영화관을 대상으로 사용자들이 서비스를 선택할 때 가장 고려하는 속성들을 도출하였고 각개 속성들의 수준에 따른 프로파일들을 구성하고 사용자들을 대상으로 자료를 수집하여 컨조인트 분석을 해서 가격함수를 추정하였다. 이어서 선형 곱셈 유인 구텐베르그 모델 중 가장 적합한 모델을 추정하고 독점 영역과의 관계를 살펴봄으로써 각 기업들이 서비스의 가격을 책정함에 있어서 가장 수익성 높고 적합한 전략을 설정할 수 있도록 방향을 제시하였다.

• 중국학논총
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• 제70호
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• pp.87-108
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• 2021

This paper makes a comparative analysis of and (Third Edition) textbook. In the introduction part, it puts forward the purpose, significance and research object of the text, combs the general situation of the research on the arrangement of business Chinese textbook, discusses the concept and characteristics of business Chinese, and then makes a detailed comparative analysis of and Two Business Textbooks for Korean and Chinese. Firstly, the paper compares the compiling principles, compiling purposes and applicable objects. Then, it compares the text content, vocabulary selection, grammar teaching, culture and other aspects. Business Chinese has more international teaching ideas and diversified teaching methods in textbook editing, while the former is more targeted in different countries, reflecting more contents of cultural comparison between China and Korea in textbook content. we hope to find a reasonable plan for the compilation of Korean business Chinese textbooks.

• 경영정보학연구
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• 제3권2호
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• pp.245-260
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• 2001

While past knowledge management researches have focused on conceptualization and strategic implications, knowledge asset researches attempt to provide practical guidelines for companies. However, each research classifies knowledge asset from its own perspective, and thus it is not a trivial task to leverage consistent and inclusive criteria in managing corporate knowledge asset. The objective of this paper is to develop a knowledge asset classification schema on the basis of the three business functions: customer relationship management, product innovation, and infrastructure management. To demonstrate the feasibility of our schema, it has been applied to 9 Korean corporations. Knowledge assets are evaluated according to core capabilities, which are main drivers of sustainable competitive advantages. The results of case study show that the leveraged classification schema reflects current knowledge asset management and characteristics of corporations. Our finding is that most top-quality knowledge management corporations are likely to develop well-balanced knowledge asset.

• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 2004년도 e-Biz World Conference
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• pp.134-149
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• 2004

This paper is aimed at proposing a fuzzy inference mechanism to enhancing the quality of cognitive map-based inference. Its main virtue lies in the two mechanisms： (1) a mechanism for avoiding a synchronization problem which is often observed during inference process with traditional cognitive map, and (2) a mechanism for fuzzifying decision maker's subjective judgment. Our proposed fuzzy inference mechanism (FIM) is basically based on the cognitive map stratification algorithm which can stratify a cognitive map into number of strata and then overcome the synchronization problem successfully. Besides, the proposed FIM depends on fuzzy membership function which is administered by decision maker. With an illustrative B2B negotiation problem, we applied the proposed FIM, deducing theoretical and practical implications. Implementation was conducted by Matlab language.

• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 1999년도 학술대회지 vol.1
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• pp.207-213
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• 1999

When function modeling with IDEF0 which is called as a standard methodology for CALS (FIPS 183), the initial work is to determine the purpose and viewpoint, and the next work is to generate a data list and an activity list. This work requires participant's discussion and agreements. The main problems for these working are a communication between participants and efficient discussion processing. Brainstorming is the most useful method for this work. The paper is for development for the modeling assistant tool to promote the business modeling. In this paper, we will introduce the tool which name is 'MindMapper' and 'Dyna-IDEF'. Mind-mapper is software for mind-map method that is used for creative thinking. Using this tool, we refine the result of the brainstorming about activity list and translate the result into the functional model of IDEF0 using Dyna-IDEF. The translated functional model is prototype model without ICOM arrows.

• 한국전자거래학회지
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• 제5권2호
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• pp.49-60
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• 2000

A major topic in the field of network and telecommunications is doing business on the Word Wide Web(WWW), which is called Electronic Commerce(EC). Another major topic is blending Artificial Intelligent techniques with the WWW. To provide customer with the information of goods in suit with a customer liking, we propose multi agent system which is consist of customer agent and search agent etc. Also we use case-based reasoning for customer liking searching the information of goods and training through the reuse. This reuse make efficient management of information and a process of operation. In the relation between customer and goods, if there are some goods which is not search from case-base reasoning, we calculate satisfaction function for customer purchase goods. And to provide customer with the information of goods in the first of satisfaction function, This EC system can always provide the information of goods which is satisfied to customer.